摘要
油气资源不仅在国民经济发展中占有举足轻重的地位,而且油气资源开发还是环境污染的过程,因此,有必要核算油气田开发的环境成本。油气田开发活动中环境成本的确认、计量及相关计算方法,与一般产品成本核算存在一定的差异,因此,环境成本计量方法的适当选择,可以更好地揭示因环境问题引起的财务影响,并如实反映油气田开发的环境绩效。
Oil and gas resources hold a keystone position in national economic development, but the development of oil and gas resources occupy a crucial position in the process of environmental pollution. Therefore, we need to account for the environmental costs of exploitation of oil and gas. Exploitation of oil and gas in the environmental costs of the recognition, measurement and related calculations, and product costing in general there are some difference, therefore, the environmental costs of the appropriate choice measurement methods can better reveal the environmental problems caused by the financial impact and truthfully reflect the environmental performance of exploitation of oil and gas.
出处
《国土与自然资源研究》
北大核心
2010年第2期42-43,共2页
Territory & Natural Resources Study
基金
陕西省社科基金项目(08E032)
关键词
油气田开发
环境污染
成本计量
exploitation of oil and gas
environmental pollution
costs measurement
